Chuki Beats: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Chuki Beats
Largest movements
- Receivables within one year -€32,611
down €32,611 (-66.8%), from €48,831 to €16,220
of which Other amounts receivable: -€30,569
- Cash -€13,727
down €13,727 (-29.8%), from €46,063 to €32,336
mainly Other debts (-€28,576) and Net result for the year (-€10,103)
- Tangible fixed assets -€1,609
down €1,609 (-60.6%), from €2,656 to €1,047
of which Plant, machinery and equipment: -€1,609
- Financial fixed assets -€1,400
down €1,400 (-100%), from €1,400 to €0
- Other debts -€28,576
down €28,576 (-71.4%), from €40,000 to €11,424
- Profit (loss) carried forward -€10,103
down €10,103 (-59.0%), from €17,132 to €7,029
- Accrued charges and deferred income -€7,822
down €7,822 (-100%), from €7,822 to €0
- Tax, wage and social debts -€3,265
down €3,265 (-58.7%), from €5,560 to €2,295
- Gross operating margin -€27,399
down €27,399, from €20,528 to -€6,871
- Taxes -€5,116
down €5,116 (-100%), from €5,116 to €0
- Financial income -€2,251
down €2,251 (-58.5%), from €3,850 to €1,599
- Other operating charges -€1,585
down €1,585 (-100%), from €1,585 to €0
- Financial charges -€1,233
down €1,233 (-31.5%), from €3,911 to €2,679
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,626 | €50,735 | -€49,891 | -49.6% |
| Fixed assets | 21/28 | €5,732 | €2,180 | -€3,553 | -62.0% |
| Intangible fixed assets | 21 | €1,677 | €1,133 | -€544 | -32.4% |
| Tangible fixed assets | 22/27 | €2,656 | €1,047 | -€1,609 | -60.6% |
| Plant, machinery and equipment | 23 | €2,656 | €1,047 | -€1,609 | -60.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,400 | €0 | -€1,400 | -100% |
| Current assets | 29/58 | €94,894 | €48,556 | -€46,338 | -48.8% |
| Amounts receivable within one year | 40/41 | €48,831 | €16,220 | -€32,611 | -66.8% |
| Trade receivables | 40 | €15,645 | €13,603 | -€2,042 | -13.1% |
| Other amounts receivable | 41 | €33,186 | €2,617 | -€30,569 | -92.1% |
| Cash at bank and in hand | 54/58 | €46,063 | €32,336 | -€13,727 | -29.8% |
| Total equity and liabilities | 10/49 | €100,626 | €50,735 | -€49,891 | -49.6% |
| Equity | 10/15 | €19,632 | €9,529 | -€10,103 | -51.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,132 | €7,029 | -€10,103 | -59.0% |
| Amounts payable | 17/49 | €80,994 | €41,206 | -€39,788 | -49.1% |
| Amounts payable within one year | 42/48 | €73,172 | €41,206 | -€31,966 | -43.7% |
| Trade debts | 44 | €27,611 | €27,487 | -€125 | -0.5% |
| Suppliers | 440/4 | €27,611 | €27,487 | -€125 | -0.5% |
| Taxes, remuneration and social security | 45 | €5,560 | €2,295 | -€3,265 | -58.7% |
| Taxes | 450/3 | €5,560 | €2,295 | -€3,265 | -58.7% |
| Other amounts payable | 47/48 | €40,000 | €11,424 | -€28,576 | -71.4% |
| Accrued charges and deferred income | 492/3 | €7,822 | €0 | -€7,822 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €2,153 | -€78 | -3.5% |
| Other operating charges | 640/8 | €1,585 | €0 | -€1,585 | -100% |
| Non-recurring operating charges | 66A | €8,830 | €0 | -€8,830 | -100% |
| Gross operating margin | 9900 | €20,528 | -€6,871 | -€27,399 | |
| Operating profit (loss) | 9901 | €7,883 | -€9,023 | -€16,906 | |
| Financial income | 75/76B | €3,850 | €1,599 | -€2,251 | -58.5% |
| Recurring financial income | 75 | €3,850 | €1,599 | -€2,251 | -58.5% |
| Financial charges | 65/66B | €3,911 | €2,679 | -€1,233 | -31.5% |
| Recurring financial charges | 65 | €3,911 | €2,679 | -€1,233 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €7,822 | -€10,103 | -€17,925 | |
| Income taxes | 67/77 | €5,116 | €0 | -€5,116 | -100% |
| Profit (loss) for the period | 9904 | €2,706 | -€10,103 | -€12,809 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,706 | -€10,103 | -€12,809 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.